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U.S. Tax Court Opinions

The United States Tax Court is a federal court of record established under Article I of the U.S. Constitution that hears disputes between taxpayers and the IRS. Opinions on this page are ingested verbatim from DAWSON, the Tax Court’s public case-management and opinion-search system, via its public API.

T.C. Opinion (1,643)Memorandum Opinion (11,159)Summary Opinion (2,899)Bench Opinion (1,854)

417 opinions indexed · filter: Thomas B. Wells · showing most recent 100.

Docket No. 2104-18 · 7/1/2020 · Summary Opinion · Thomas B. Wells
Dorothea E. Beckett, Petitioner
Docket No. 3880-16 · 3/2/2020 · Memorandum Opinion · Thomas B. Wells
Charles Stuart Pulcine, Petitioner
Docket No. 30414-15 · 1/15/2020 · Summary Opinion · Thomas B. Wells
Atul Gambhir & Rashi Gambhir, Petitioners
Docket No. 14796-14 · 12/18/2019 · T.C. Opinion · Thomas B. Wells
Vitaly Nikolaevich Baturin, Petitioner
Docket No. 13352-15 · 9/30/2019 · Summary Opinion · Thomas B. Wells
Richard Alan Saunders & Shelia Candy Saunders, Petitioners
Docket No. 13256-14 · 6/4/2019 · Memorandum Opinion · Thomas B. Wells
K. Slaughter, Petitioner
Docket No. 24634-15 · 11/8/2018 · Summary Opinion · Thomas B. Wells
Larry L. Leuenberger, Petitioner
Docket No. 22012-13 · 2/21/2018 · T.C. Opinion · Thomas B. Wells
Friends of the Benedictines in the Holy Land, Inc., Petitioner
Docket No. 5287-12 · 2/8/2017 · Memorandum Opinion · Thomas B. Wells
Peter William Moss, Petitioner
Docket No. 26218-13 · 1/30/2017 · Memorandum Opinion · Thomas B. Wells
Kevin Cheves & Jennifer Cheves, Petitioners
Docket No. 9562-14 · 10/6/2016 · Summary Opinion · Thomas B. Wells
James Clement Powell & Lucy Hamrick Powell, Petitioners
Docket No. 8637-13 · 6/16/2016 · Memorandum Opinion · Thomas B. Wells
John Finnegan & Joan Finnegan, Petitioners
Docket No. 1146-12 · 3/2/2016 · Memorandum Opinion · Thomas B. Wells
Benjamin J. Ashmore, Petitioner
Docket No. 18119-14 · 1/28/2016 · Summary Opinion · Thomas B. Wells
Xionghui He, Petitioner
Docket No. 15852-13 · 1/6/2016 · Memorandum Opinion · Thomas B. Wells
June Aster Baptiste, Petitioner
Docket No. 18938-12 · 12/9/2015 · Memorandum Opinion · Thomas B. Wells
The Reserve Club at St. James Plantation, LLC, Reserve Development Co., Tax Matters Partner, Petitioners
Docket No. 2695-11 · 12/9/2015 · Memorandum Opinion · Thomas B. Wells
H. Edward Wright, III & Phyllis C. Wright, Petitioners
Docket No. 2693-11 · 12/9/2015 · Memorandum Opinion · Thomas B. Wells
Kenan C. Wright & Molly F. Wright, Petitioners
Docket No. 2700-11 · 12/9/2015 · Memorandum Opinion · Thomas B. Wells
Dwight C. Hopkins & Martha W. Hopkins, Petitioners
Docket No. 2694-11 · 12/9/2015 · Memorandum Opinion · Thomas B. Wells
Warren W. Wills, Jr. & Margaret A. Wright, Petitioners
Docket No. 2683-11 · 12/9/2015 · Memorandum Opinion · Thomas B. Wells
John A. Atkinson & Judy B. Atkinson, Petitioners
Docket No. 7694-13 · 10/6/2015 · Memorandum Opinion · Thomas B. Wells
Richard Brian Friedman & Sandra Madow Friedman, Petitioners
Docket No. 9095-13 · 8/11/2015 · Memorandum Opinion · Thomas B. Wells
Scott E. Charnas, Petitioner
Docket No. 11190-11 · 4/2/2015 · Memorandum Opinion · Thomas B. Wells
SWF Real Estate LLC, Yellowfish Investments, Inc.Tax Matters Partner, Petitioners
Docket No. 21556-11 · 1/21/2015 · T.C. Opinion · Thomas B. Wells
John Chase Lee, Petitioner
Docket No. 15174-11 · 7/30/2014 · Memorandum Opinion · Thomas B. Wells
Micah J. Bergdale, Petitioner
Docket No. 811-12 · 6/16/2014 · Memorandum Opinion · Thomas B. Wells
Hermann Cherizol, Petitioner
Docket No. 23438-11 · 5/22/2014 · Memorandum Opinion · Thomas B. Wells
Charles Allison Mayhugh, Petitioner
Docket No. 6539-12 · 3/27/2014 · T.C. Opinion · Thomas B. Wells
Patricia A. Moosally, Petitioner
Docket No. 15858-11 · 2/25/2014 · Summary Opinion · Thomas B. Wells
Rebecca Smackey Hurd, Petitioner
Docket No. 22587-11 · 12/30/2013 · Memorandum Opinion · Thomas B. Wells
James Curtis Brewer, Petitioner
Docket No. 2793-12 · 12/19/2013 · Memorandum Opinion · Thomas B. Wells
Arthur Mason DuPre, Petitioner
Docket No. 12143-10 · 12/9/2013 · Summary Opinion · Thomas B. Wells
Reza Fatehi, Petitioner
Docket No. 20218-11 · 9/23/2013 · Memorandum Opinion · Thomas B. Wells
Jose B. Molina & Virna N. Molina, Petitioners
Docket No. 9530-09 · 9/23/2013 · Memorandum Opinion · Thomas B. Wells
Barry S. Friedberg & Charlotte Moss, Petitioners
Docket No. 1146-12 · 5/30/2013 · Memorandum Opinion · Thomas B. Wells
Benjamin J. Ashmore, Petitioner
Docket No. 28917-11 · 5/2/2013 · Memorandum Opinion · Thomas B. Wells
Solucorp, LTD, Petitioner
Docket No. 1780-12 · 4/11/2013 · Memorandum Opinion · Thomas B. Wells
Lorraine C. Boyd, Petitioner
Docket No. 13687-11 · 2/21/2013 · Memorandum Opinion · Thomas B. Wells
Alfred Q. Campbell, III, Petitioner
Docket No. 16533-10 · 12/4/2012 · Summary Opinion · Thomas B. Wells
Robert P. Duplicki, Petitioner
Docket No. 10104-11 · 11/26/2012 · Summary Opinion · Thomas B. Wells
James Timothy & Latonya Mechael Harris, Petitioner
Docket No. 27532-08 · 11/6/2012 · Memorandum Opinion · Thomas B. Wells
Alessio Azzari, Inc., Petitioner
Docket No. 565-11 · 11/5/2012 · T.C. Opinion · Thomas B. Wells
Robert D. Packard, Petitioner
Docket No. 26843-10 · 10/31/2012 · Memorandum Opinion · Thomas B. Wells
Loren G. Rice Trust, Loren Georgette Rice, Trustee, Petitioners
Docket No. 3648-98 · 9/12/2012 · Memorandum Opinion · Thomas B. Wells
Paul A. Bilzerian and Terri L. Steffen, Petitioners
Docket No. 30026-09 · 9/10/2012 · Memorandum Opinion · Thomas B. Wells
Billy F. Hawk, Jr., GST Exempt Marital Trust, Trustee, Transferee, Nancy Sue Hawk and Regions Bank, Co-Trustees, Petitioners
Docket No. 30025-09 · 9/10/2012 · Memorandum Opinion · Thomas B. Wells
Estate of Billy F. Hawk, Junior, Trustee, Transferee, Nancy Sue Hawk and Regions Bank, Co-Executors, Petitioners
Docket No. 30024-09 · 9/10/2012 · Memorandum Opinion · Thomas B. Wells
Billy F. Hawk, Jr., GST Non-Exempt Marital Trust, Trustee, Transferee, Nancy Sue Hawk and Regions Bank, Co-Trustees, Petitioners
Docket No. 30515-09 · 9/10/2012 · Memorandum Opinion · Thomas B. Wells
Nancy Sue Hawk, Transferee, Petitioner
Docket No. 4775-11 · 8/9/2012 · T.C. Opinion · Thomas B. Wells
Luther Herbert Allcorn, III, Petitioner
Docket No. 7099-10 · 8/8/2012 · T.C. Opinion · Thomas B. Wells
Joseph & Christina F. Veriha, Petitioner
Docket No. 12144-11 · 8/7/2012 · Memorandum Opinion · Thomas B. Wells
Gregory Raifman & Susan Raifman, Petitioners
Docket No. 26093-06 · 7/23/2012 · Memorandum Opinion · Thomas B. Wells
Vladimir M. Gorokhovsky, Petitioner
Docket No. 16136-11 · 7/16/2012 · Summary Opinion · Thomas B. Wells
Dreamco Development Corp., Petitioner
Docket No. 15006-10 · 7/16/2012 · Summary Opinion · Thomas B. Wells
Malek Cithol Kotjok, Petitioner
Docket No. 18036-10 · 7/16/2012 · Memorandum Opinion · Thomas B. Wells
J. Paul & Holly S. Gaughf, Petitioner
Docket No. 18034-10 · 7/16/2012 · Memorandum Opinion · Thomas B. Wells
Gayle O. & Margaret F. Averyt, Petitioner
Docket No. 18037-10 · 7/16/2012 · Memorandum Opinion · Thomas B. Wells
John H. Lumpkin, Jr. & Emily S. Lumpkin, Petitioners
Docket No. 18035-10 · 7/16/2012 · Memorandum Opinion · Thomas B. Wells
William T. Cassels, Jr. & Charlotte R. Cassels, Petitioners
Docket No. 25882-10 · 6/25/2012 · Summary Opinion · Thomas B. Wells
Precious Delores Jones, Petitioner
Docket No. 27663-10 · 6/11/2012 · Summary Opinion · Thomas B. Wells
Scott White, Petitioner
Docket No. 8891-09 · 6/11/2012 · Memorandum Opinion · Thomas B. Wells
Austin Danne Hardin, Petitioner
Docket No. 30025-09 · 5/30/2012 · Memorandum Opinion · Thomas B. Wells
Estate of Billy F. Hawk, Junior, Trustee, Transferee, Nancy Sue Hawk and Regions Bank, Co-Executors, Petitioners
Docket No. 30515-09 · 5/30/2012 · Memorandum Opinion · Thomas B. Wells
Nancy Sue Hawk, Transferee, Petitioner
Docket No. 30026-09 · 5/30/2012 · Memorandum Opinion · Thomas B. Wells
Billy F. Hawk, Jr., GST Exempt Marital Trust, Trustee, Transferee, Nancy Sue Hawk and Regions Bank, Co-Trustees, Petitioners
Docket No. 30024-09 · 5/30/2012 · Memorandum Opinion · Thomas B. Wells
Billy F. Hawk, Jr., GST Non-Exempt Marital Trust, Trustee, Transferee, Nancy Sue Hawk and Regions Bank, Co-Trustees, Petitioners
Docket No. 13805-10 · 5/21/2012 · Summary Opinion · Thomas B. Wells
Felix & Loretta Rospond, Petitioner
Docket No. 13224-09 · 5/8/2012 · T.C. Opinion · Thomas B. Wells
Thomas Edward Settles, Petitioner
Docket No. 13225-09 · 5/8/2012 · T.C. Opinion · Thomas B. Wells
Thomas Edward Settles, Petitioner
Docket No. 27091-10 · 5/8/2012 · Summary Opinion · Thomas B. Wells
Rick E. & Dee M. Payne, Petitioner
Docket No. 1235-10 · 4/12/2012 · Memorandum Opinion · Thomas B. Wells
S. Joseph & Edna Mae Balsamo, Petitioner
Docket No. 435-08 · 3/29/2012 · Summary Opinion · Thomas B. Wells
Daniel W. Tomasello, Petitioner
Docket No. 7669-11 · 3/26/2012 · Memorandum Opinion · Thomas B. Wells
Claude S. Thompson, Petitioner
Docket No. 12143-10 · 3/22/2012 · Summary Opinion · Thomas B. Wells
Reza Fatehi, Petitioner
Docket No. 13687-11 · 3/22/2012 · Memorandum Opinion · Thomas B. Wells
Alfred Q. Campbell, III, Petitioner
Docket No. 1752-09 · 3/19/2012 · Memorandum Opinion · Thomas B. Wells
James E. Butler, Jr. & Susan C. Butler, Petitioners
Docket No. 21918-11 · 3/8/2012 · Memorandum Opinion · Thomas B. Wells
Melvin Kenneth Pisetzner, Petitioner
Docket No. 30957-09 · 12/22/2011 · Memorandum Opinion · Thomas B. Wells
Terry L. Wright & Cheryl A. Wright, Petitioners
Docket No. 5080-10 · 12/22/2011 · Memorandum Opinion · Thomas B. Wells
Syed A. & Rafiunnisa R. Ahmed, Petitioner
Docket No. 7377-10 · 12/22/2011 · Memorandum Opinion · Thomas B. Wells
John C. Hughes, Petitioner
Docket No. 22198-09 · 12/5/2011 · Summary Opinion · Thomas B. Wells
Denise Diana Dennis, Petitioner
Docket No. 8553-10 · 12/5/2011 · Summary Opinion · Thomas B. Wells
Rachel N. Jones, f.k.a. Rachel N. Pace, Petitioner and John Pace, Intervenor, Petitioners
Docket No. 14572-07 · 10/5/2011 · Memorandum Opinion · Thomas B. Wells
Shelby L. & Donzella H. Jordan, Petitioner
Docket No. 9530-09 · 10/3/2011 · Memorandum Opinion · Thomas B. Wells
Barry S. Friedberg & Charlotte Moss, Petitioners
Docket No. 11411-10 · 9/29/2011 · Summary Opinion · Thomas B. Wells
Shereal Wallace, Petitioner
Docket No. 27169-09 · 9/28/2011 · Summary Opinion · Thomas B. Wells
Juan Colon & Nataly Velazquez, Petitioners
Docket No. 11781-09 · 7/11/2011 · Memorandum Opinion · Thomas B. Wells
Tree-Tech, Inc., Petitioner
Docket No. 12291-09 · 7/11/2011 · Memorandum Opinion · Thomas B. Wells
Glenn Patrick Bogue, Petitioner
Docket No. 15428-07 · 7/11/2011 · Memorandum Opinion · Thomas B. Wells
Estate of Emilia W. Olivo, Deceased, Anthony M. Olivo, Administrator, Petitioners
Docket No. 23510-06 · 6/20/2011 · Memorandum Opinion · Thomas B. Wells
Arthur Dalton, Jr. & Beverly Dalton, Petitioners
Docket No. 4754-07 · 6/7/2011 · Memorandum Opinion · Thomas B. Wells
Warren Thomas Barry, Petitioner
Docket No. 25882-08 · 6/7/2011 · Memorandum Opinion · Thomas B. Wells
Sheri Redeker Barry, Petitioner
Docket No. 5026-07 · 6/7/2011 · Memorandum Opinion · Thomas B. Wells
Sheri Redeker Barry, Petitioner
Docket No. 533-09 · 5/31/2011 · Memorandum Opinion · Thomas B. Wells
Thomas F. & Kathryn H. Chambers, Petitioner
Docket No. 7217-04 · 5/23/2011 · T.C. Opinion · Thomas B. Wells
Martin David Hoyle, Petitioner
Docket No. 20544-08 · 5/5/2011 · Memorandum Opinion · Thomas B. Wells
Donald T. & Marlene B. Robinson, Petitioner
Docket No. 24413-05 · 4/6/2011 · Memorandum Opinion · Thomas B. Wells
Pamela B. Russell, Petitioner
Docket No. 23437-08 · 3/24/2011 · Memorandum Opinion · Thomas B. Wells
Yusufu Yerodin Anyika & Cecelia Francis-Anyika, Petitioners
Docket No. 7765-09 · 3/10/2011 · Memorandum Opinion · Thomas B. Wells
David Daniel Robison, Sr. & Lydia A. Robison, Petitioners
Docket No. 19070-09 · 3/9/2011 · Memorandum Opinion · Thomas B. Wells
John Carlyle Berkery, Sr., Petitioner

This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.

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